Principles Of Accounting 2302 Course Syllabus: Spring 2014

“Northeast Texas Community College exists to provide responsible, exemplary learning opportunities.”

Alan G. Carter, CPA Office: BT 114A

Phone: 903-434-8309

Email: acarter@ntcc.edu

Office Hours

Monday Tuesday Wednesday Thursday Friday Online

9:00-12:20 9:00-12:20 9:00-12:20 9:00-12:20 By

Appointment

24/7

The information contained in this syllabus is subject to change without notice. Students are expected to

be aware of any additional course policies presented by the instructor during the course.

Catalog Course Description (include prerequisites): A study of the fundamentals of

managerial accounting. Emphasis on accounting for a manufacturing concern, budgeting,

planning, management decision making, and analysis of financial reports. Prerequisite:

ACCT. 2301. Three hours of class each week.

Required Textbook(s): Financial and Managerial Accounting, by Needles, 10

th ed.-Customized

Publisher: Houghton-Mifflin

ISBN Number: 978-1-133-62699-

Recommended Reading(s): Students are encouraged to read the Wall Street Journal and any other current periodicals that give

ensight to today's business world.

Student Learning Outcomes: 1. Be able to understand the different cost concepts and methods of cost allocations.

2. Demonstrate the use of the Job Order Costing System.

3. Demonstrate the use of the Process Costing Ssystem.

4. Competent in demonstrating cost behavior analysis and break-even analysis.

5. Understanding of the budgeting process.

6. Demonstrate an ability to perform standard costing and variance analysis.

7. Demonstrate an ability to perform capital investment analysis.

8. Have an understanding of the time value of money and time value tables.

9. Demonstrate an ability to perpare a Statement of Cash flows.

10. Be able to perform financial statement analysis.

Exemplary Educational Objectives:

Students should be able to read, understand, and evaluate an annual report for a real world company.

SCANS Skills:

A complete SCANs skill chart is available for this course upon request.

Lectures & Discussions: This course is divided equally between classroom lecture and problem solving lab.

Evaluation/Grading Policy: Mid-Term Exam…………..200 pts A = 450 - 500 pts

Final Exam………………...200 pts B = 400 - 449 pts

Homework & Discussion….100 pts C = 350 - 399 pts

Total 500 pts D = 300 - 349 pts

F = 0 - 299 pts

Tests/Exams:

All exams are a combination of multiple choice and problems.

Assignments:

Refer to the course homepage for Chapters & homework assignments.

Other Course Requirements:

N/A

Student Responsibilities/Expectations:

Students are expected to attend class, prepare homework and projects in a timely manner, and take all

exams as scheduled.

NTCC Academic Honesty Statement:

"Students are expected to complete course work in an honest manner, using their intellects and resources

designated as allowable by the course instructor. Students are responsible for addressing questions

about allowable resources with the course instructor. NTCC upholds the highest standards of academic

integrity. This course will follow the NTCC Academic Honesty policy stated in the Student Handbook."

Academic Ethics

The college expects all students to engage in academic pursuits in a manner that is beyond reproach.

Students are expected to maintain complete honesty and integrity in their academic pursuit. Academic

dishonesty such as cheating, plagiarism, and collusion is unacceptable and may result in disciplinary

action. Refer to the student handbook for more information on this subject.

ADA Statement: It is the policy of NTCC to provide reasonable accommodations for qualified individuals who are

students with disabilities. This College will adhere to all applicable federal, state, and local laws,

regulations, and guidelines with respect to providing reasonable accommodations as required to afford

equal educational opportunity. It is the student’s responsibility to arrange an appointment with a

College counselor to obtain a Request for Accommodations form. For more information, please refer to

the NTCC Catalog or Student Handbook.

Family Educational Rights And Privacy Act (Ferpa):

The Family Educational Rights and Privacy Act (FERPA) is a federal law that protects the privacy of

student education records. The law applies to all schools that receive funds under an applicable program

of the U.S. Department of Education. FERPA gives parents certain rights with respect to their children’s

educational records. These rights transfer to the student when he or she attends a school beyond the high

school level. Students to whom the rights have transferred are considered “eligible students.” In essence,

a parent has no legal right to obtain information concerning the child’s college records without the

written consent of the student. In compliance with FERPA, information classified as “directory

information” may be released to the general public without the written consent of the student unless the

student makes a request in writing. Directory information is defined as: the student’s name, permanent

address and/or local address, telephone listing, dates of attendance, most recent previous education

institution attended, other information including major, field of study, degrees, awards received, and

participation in officially recognized activities/sports.

Other Course Policies:

N/A